Legal Opinion

Beale v. Commissioner

United States Tax Court

Decided May 17, 2000No. 18290-98Unpublished

1Opinion of the Court

RANDOLPH JOHN BEALE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Beale v. Commissioner

No. 18290-98

United States Tax Court

T.C. Memo 2000-158; 2000 Tax Ct. Memo LEXIS 187; 79 T.C.M. (CCH) 2001;

May 17, 2000, Filed

Decision will be entered under Rule 155.

Randolph John Beale, pro se.

Felicia L. Branch, for respondent.

Parr, Carolyn Miller

PARR

MEMORANDUM FINDINGS OF FACT AND OPINION

PARR, JUDGE: Respondent determined deficiencies in and additions to petitioner's Federal income taxes as follows:

Additions to Tax

________________________________

Year Deficiency Sec. 6651(a)(1) Sec. 6654

____…

2Cases cited23 opinions

  1. United States v. BoyleSupreme Court of the United States · 1985
  2. Commissioner v. FlowersSupreme Court of the United States · 1946
  3. Grosshandler v. CommissionerUnited States Tax Court · 1980
  4. Commissioner v. LesterSupreme Court of the United States · 1961
  5. Niedringhaus v. CommissionerUnited States Tax Court · 1992

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